Internal Revenue Service February 27, 2019 – Federal Register Recent Federal Regulation Documents

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Centralized Partnership Audit Regime

Document Number: 2018-28140

Type: Rule

Date: 2019-02-27

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains final regulations implementing the centralized partnership audit regime. These final regulations affect partnerships for taxable years beginning after December 31, 2017 and ending after August 12, 2018, as well as partnerships that make the election to apply the centralized partnership audit regime to partnership taxable years beginning on or after November 2, 2015, and before January 1, 2018.

https://regulations.justia.com/regulations/fedreg/2019/02/27/2018-28140.html